Control y Baja de los activos fijos del MAGAD Municipal de Babahoyo

The present case study was elaborated in the GADM of the Babahoyo canton, under the theme: Control and Discharge of Fixed Assets of the GADM of Babahoyo canton. The research line management of accounting information allows to identify the control procedures that are carried out with the long-term assets of the Babahoyo GADM, in this way they can be make the reports of the reports addressed to the authorities to make decisions about the useful life of the goods, so that the respective department proceeds to write off, according to current regulations for public sector institutions, so that this allows to project purchases of goods for use for more than one year, which are technically known as Fixed Assets. The control over the fixed assets of the entity shows efficiency and effectiveness, taking advantage of the resources from the budget, ensuring that the use and discharge of these assets occur with the corresponding inspection. In order to elaborate this case study, the General Regulation was used as a reference It allows to carry a correct Administration, Use, Management and Control of the fixed assets of the Public Sector, and the Internal Control regulations issued by C.G.E and the Manual that indicates the control of long-term assets of the GADM. Making use of the descriptive methodology to know the problems that occur in Babahoyo's GADM regarding the control and derecognition of fixed assets, in addition to the deductive to analyze the application of current legislation on fixed assets, by Consequently, the research technique used to develop this case study is the interview to get the right information

• Prif Awdur: Quinto Bejarano, Jeniffer Yomira (author)
• Fformat: bachelorThesis
• Iaith: spa
• Cyhoeddwyd: 2018
• Pynciau: Baja; Control; MAGAD; Babahoyo
• Mynediad Ar-lein: http://dspace.utb.edu.ec/handle/49000/3667